The Assistant Commissioner v. Wipro Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09-03-2026

CORAM

THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE R.SAKTHIVEL in W.A.S.R.No.103536 of 2025 -- The Assistant Commissioner Office of the assistant commissioner of GST and CE, Sholinganallur Division, chennai south commissionerate, No 692, MHU complex, 8th floor, nanthanam, Chennai 600 035 ..Appellant(s) Vs Wipro Ltd Rep by Senior Manager (Indirect Taxation), Authorised Signatory, Mr.Raman Venkat, No.602/ 03,ELCOT SEZ, Sholinganallur, chennai-600 119 ..Respondent(s) Civil Miscellaneous Petition filed under Section 5 of the Limitation Act, to condone the delay of 65 days in filing the writ appeal against the order in WP.No.14680 of 2021 dated 13.12.2024.

For Appellant(s):

Mr.Mohanamurali Krishnaswami For Respondent(s):

M/s.Mathanghi.G

ORDER

(Order of the Court was made by Dr.G.Jayachandran J.) .

Heard both sides and perused the materials available on record.

2. On being satisfied with the reasons stated in the affidavit filed in support of the petition, the delay is condoned. This petition is allowed.

3. Registry is directed to number the appeal, if it is otherwise in order and list it "for admission" on 26.03.2026.

(Dr.G.J.,J.) (R.S.V.,J.) 09-03-2026 cs

DR.G.JAYACHANDRAN, J.

AND R.SAKTHIVEL, J.

CS 09-03-2026